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2018 (3) TMI 552 - AT - Service TaxNon-payment of service tax - Clearing and Forwarding services - The department was of the view that the respondents are liable to pay service tax on the wheat handling charges under the category of clearing and forwarding agency services - Held that: - The sum total of the activities rendered by the respondents show that they are holders of Stevedoring licence and were engaged in transportation and custom house handling works. Thus, they have entered into a composite agreement for facilitating export of wheat by MMTC from the godowns of FCI. Their functions include identification of goods to be exported in co-ordination with the buyers, transportation of the goods and also to provide temporary storage of the goods. The very fact that the respondents are obliged not to provide temporary storage alone but rendering of custom house handling work etc., would show that their activities cannot be classified under clearing and forwarding service - appeal dismissed - decided against Revenue.
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